Fact sheets for investors

These fact sheets will help improve investor understanding of financial reporting in preparation for the annual general meeting season.

They are designed to help the investing public understand what they are reading, and to encourage them to take an active role as shareholders in the reporting process.

• A guide to understanding cash flow statements
• A guide to understanding the directors' report and declaration
• A guide to understanding annual general meetings of listed companies
• A guide to understanding independent audit reports
• A guide to understanding corporate governance
• Questions to ask at an annual general meeting
• A guide to analysing the financial performance of a business
• A guide to analysing the financial position of a business

This page is available online at:
http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/875_11234_ENA_HTML.htm